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ISACA Certified Information Systems Auditor · Isaca
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Internal audit can leverage from external audit work and perform additional testings to substantiate their working. However external auditors may not solely rely on the internal audit work, as they have to maintain their independence.
Leverage the work performed by external audit for the internal audit testing
For resource optimization, the internal audit team can leverage the work done by external audit to perform more tests. It's often more sufficient for internal auditors to rely on external audit work rather than external auditors relying on internal audit work.